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Lire plus </span> <span class="icon"> <svg width="14px" height="10px" viewBox="0 0 10 4" version="1.1" xmlns="http://www.w3.org/2000/svg" xmlns:xlink="http://www.w3.org/1999/xlink"> <g stroke="none" stroke-width="1" fill="none" fill-rule="evenodd"> <g transform="translate(-221.000000, -585.000000)" fill="#FFFFFF" fill-rule="nonzero"> <g transform="translate(88.000000, 278.000000)"> <g transform="translate(0.000000, 276.000000)"> <g transform="translate(40.000000, 24.000000)"> <path d="M93,8.64973162 L100.409795,8.64973162 C100.052974,8.00012483 99.8745627,7.57670703 99.8565717,7 C100.669165,7.99463238 101.724138,8.51242042 103,9.00024966 C101.724138,9.46660841 100.715142,10.0353264 99.8565717,11 C99.9115442,10.3728623 100.058971,9.99388341 100.42079,9.30483086 L93,9.30483086 L93,8.64973162 Z" ></path> </g> </g> </g> </g> </g> </svg> </span> </div> </div> </div> </a> </article> <article class="custom-card-ctr card-actu-ctr is-repository col-md-6 is-grey" > <a href="https://www.taxobservatory.eu/fr/base-de-données/welfare-effect-of-closing-loopholes-in-the-dividend-withholding-tax-the-case-of-cum-cum-and-cum-ex-transactions/" class="custom-card card-actu" > <div class="card-img p-r bg-img-square overlay"> <div class="lazy-ctr lazy-ctr-cover"> <div class="img-placeholder"></div> <picture> <img class="img-lazy" src="https://www.taxobservatory.eu//www-site/uploads/2022/06/Casi-Eberhard-et-al-2022-1024x465-2-e1654862093579.jpg" alt="" /> </picture> </div> </div> <div class="card-content"> <div class="item-content"> <p class="title-repo">Welfare Effect of Closing Loopholes in the Dividend-Withholding Tax: The Case of Cum-Cum and Cum-Ex Transactions</p> <div class="csm"> Research by Casi, Gavrilova, Murphy, & Zoutman 2022 </div> <div class="link-simple link-white btn-icon btn-icon-right" > <span class="text" data-content="Lire plus"> Lire plus </span> <span class="icon"> <svg width="14px" height="10px" viewBox="0 0 10 4" version="1.1" 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value='Croatia' >Croatia</option><option value='Cuba' >Cuba</option><option value='Curaçao' >Curaçao</option><option value='Cyprus' >Cyprus</option><option value='Czech Republic' >Czech Republic</option><option value='Côte d'Ivoire' >Côte d'Ivoire</option><option value='Denmark' >Denmark</option><option value='Djibouti' >Djibouti</option><option value='Dominica' >Dominica</option><option value='Dominican Republic' >Dominican Republic</option><option value='Ecuador' >Ecuador</option><option value='Egypt' >Egypt</option><option value='El Salvador' >El Salvador</option><option value='Equatorial Guinea' >Equatorial Guinea</option><option value='Eritrea' >Eritrea</option><option value='Estonia' >Estonia</option><option value='Eswatini (Swaziland)' >Eswatini (Swaziland)</option><option value='Ethiopia' >Ethiopia</option><option value='Falkland Islands' >Falkland Islands</option><option value='Faroe Islands' >Faroe Islands</option><option value='Fiji' >Fiji</option><option value='Finland' 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Democratic Republic</option><option value='Latvia' >Latvia</option><option value='Lebanon' >Lebanon</option><option value='Lesotho' >Lesotho</option><option value='Liberia' >Liberia</option><option value='Libya' >Libya</option><option value='Liechtenstein' >Liechtenstein</option><option value='Lithuania' >Lithuania</option><option value='Luxembourg' >Luxembourg</option><option value='Macau' >Macau</option><option value='Macedonia' >Macedonia</option><option value='Madagascar' >Madagascar</option><option value='Malawi' >Malawi</option><option value='Malaysia' >Malaysia</option><option value='Maldives' >Maldives</option><option value='Mali' >Mali</option><option value='Malta' >Malta</option><option value='Marshall Islands' >Marshall Islands</option><option value='Martinique' >Martinique</option><option value='Mauritania' >Mauritania</option><option value='Mauritius' >Mauritius</option><option value='Mayotte' >Mayotte</option><option value='Mexico' >Mexico</option><option value='Micronesia' >Micronesia</option><option value='Moldova' >Moldova</option><option value='Monaco' >Monaco</option><option value='Mongolia' >Mongolia</option><option value='Montenegro' >Montenegro</option><option value='Montserrat' >Montserrat</option><option value='Morocco' >Morocco</option><option value='Mozambique' >Mozambique</option><option value='Myanmar' >Myanmar</option><option value='Namibia' >Namibia</option><option value='Nauru' >Nauru</option><option value='Nepal' >Nepal</option><option value='Netherlands' >Netherlands</option><option value='New Caledonia' >New Caledonia</option><option value='New Zealand' >New Zealand</option><option value='Nicaragua' >Nicaragua</option><option value='Niger' >Niger</option><option value='Nigeria' >Nigeria</option><option value='Niue' >Niue</option><option value='Norfolk Island' >Norfolk Island</option><option value='North Korea' >North Korea</option><option value='Northern Mariana Islands' >Northern Mariana Islands</option><option value='Norway' >Norway</option><option value='Oman' >Oman</option><option value='Pakistan' >Pakistan</option><option value='Palau' >Palau</option><option value='Palestine, State of' >Palestine, State of</option><option value='Panama' >Panama</option><option value='Papua New Guinea' >Papua New Guinea</option><option value='Paraguay' >Paraguay</option><option value='Peru' >Peru</option><option value='Philippines' >Philippines</option><option value='Pitcairn' >Pitcairn</option><option value='Poland' >Poland</option><option value='Portugal' >Portugal</option><option value='Puerto Rico' >Puerto Rico</option><option value='Qatar' >Qatar</option><option value='Romania' >Romania</option><option value='Russia' >Russia</option><option value='Rwanda' >Rwanda</option><option value='Réunion' >Réunion</option><option value='Saint Barthélemy' >Saint Barthélemy</option><option value='Saint Helena' >Saint Helena</option><option value='Saint Kitts and Nevis' >Saint Kitts and Nevis</option><option value='Saint Lucia' >Saint Lucia</option><option value='Saint Martin' >Saint Martin</option><option value='Saint Pierre and Miquelon' >Saint Pierre and Miquelon</option><option value='Saint Vincent and the Grenadines' >Saint Vincent and the Grenadines</option><option value='Samoa' >Samoa</option><option value='San Marino' >San Marino</option><option value='Sao Tome and Principe' >Sao Tome and Principe</option><option value='Saudi Arabia' >Saudi Arabia</option><option value='Senegal' >Senegal</option><option value='Serbia' >Serbia</option><option value='Seychelles' >Seychelles</option><option value='Sierra Leone' >Sierra Leone</option><option value='Singapore' >Singapore</option><option value='Sint Maarten' >Sint Maarten</option><option value='Slovakia' >Slovakia</option><option value='Slovenia' >Slovenia</option><option value='Solomon Islands' >Solomon Islands</option><option value='Somalia' >Somalia</option><option value='South Africa' >South Africa</option><option value='South Georgia' >South Georgia</option><option value='South Korea' >South Korea</option><option value='South Sudan' >South Sudan</option><option value='Spain' >Spain</option><option value='Sri Lanka' >Sri Lanka</option><option value='Sudan' >Sudan</option><option value='Suriname' >Suriname</option><option value='Svalbard and Jan Mayen Islands' >Svalbard and Jan Mayen Islands</option><option value='Sweden' >Sweden</option><option value='Switzerland' >Switzerland</option><option value='Syria' >Syria</option><option value='Taiwan' >Taiwan</option><option value='Tajikistan' >Tajikistan</option><option value='Tanzania' >Tanzania</option><option value='Thailand' >Thailand</option><option value='Timor-Leste' >Timor-Leste</option><option value='Togo' >Togo</option><option value='Tokelau' >Tokelau</option><option value='Tonga' >Tonga</option><option value='Trinidad and Tobago' >Trinidad and Tobago</option><option value='Tunisia' >Tunisia</option><option value='Turkey' >Turkey</option><option value='Turkmenistan' >Turkmenistan</option><option value='Turks and Caicos Islands' >Turks and Caicos Islands</option><option value='Tuvalu' >Tuvalu</option><option value='US Minor Outlying Islands' >US Minor Outlying Islands</option><option value='Uganda' >Uganda</option><option value='Ukraine' >Ukraine</option><option value='United Arab Emirates' >United Arab Emirates</option><option value='United Kingdom' >United Kingdom</option><option value='United States' >United States</option><option value='Uruguay' >Uruguay</option><option value='Uzbekistan' >Uzbekistan</option><option value='Vanuatu' >Vanuatu</option><option value='Venezuela' >Venezuela</option><option value='Vietnam' >Vietnam</option><option value='Virgin Islands, British' >Virgin Islands, British</option><option value='Virgin Islands, U.S.' >Virgin Islands, U.S.</option><option value='Wallis and Futuna' >Wallis and Futuna</option><option value='Western Sahara' >Western Sahara</option><option value='Yemen' 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data-js-reload="field_2_1" ><label class='gfield_label gform-field-label screen-reader-text' for='input_2_1'>Votre adresse électronique<span class="gfield_required"><span class="gfield_required gfield_required_asterisk">*</span></span></label><div class='ginput_container ginput_container_email'> <input name='input_1' id='input_2_1' type='email' value='' class='medium' placeholder='Votre adresse électronique' aria-required="true" aria-invalid="false" /> </div></li><li id="field_2_2" class="gfield gfield--type-consent gfield--type-choice file-rgpd gfield_contains_required field_sublabel_below gfield--no-description field_description_below gfield_visibility_visible" data-js-reload="field_2_2" ><label class='gfield_label gform-field-label screen-reader-text gfield_label_before_complex' ><span class="gfield_required"><span class="gfield_required gfield_required_asterisk">*</span></span></label><div class='ginput_container ginput_container_consent'><input name='input_2.1' id='input_2_2_1' type='checkbox' value='1' aria-required="true" aria-invalid="false" /> <label class="gform-field-label gform-field-label--type-inline gfield_consent_label" for='input_2_2_1' >En cochant cette case, je confirme que j'ai lu la <a href="https://www.taxobservatory.eu/fr/politique-de-confidentialite/" target="_blank">Politique de confidentialité</a>.</label><input type='hidden' name='input_2.2' value='En cochant cette case, je confirme que j'ai lu la <a href="https://www.taxobservatory.eu/fr/politique-de-confidentialite/" target="_blank">Politique de confidentialité</a>.' class='gform_hidden' /><input type='hidden' name='input_2.3' value='2' class='gform_hidden' /></div></li><li id="field_2_8" class="gfield gfield--type-honeypot gform_validation_container field_sublabel_below gfield--has-description field_description_below gfield_visibility_visible" data-js-reload="field_2_8" ><label class='gfield_label gform-field-label' for='input_2_8'>Comments</label><div class='ginput_container'><input name='input_8' id='input_2_8' type='text' value='' autocomplete='new-password'/></div><div class='gfield_description' id='gfield_description_2_8'>Ce champ n’est utilisé qu’à des fins de validation et devrait rester inchangé.</div></li></ul></div> <div class='gform_footer top_label'> <button type='submit' class='btn btn-full-blue btn-md gform_button' id='gform_submit_button_2'><span class='texte'>S'abonner</span></button> <input type='hidden' name='gform_ajax' value='form_id=2&title=&description=&tabindex=0&theme=legacy' /> <input type='hidden' class='gform_hidden' name='is_submit_2' value='1' /> <input type='hidden' class='gform_hidden' name='gform_submit' value='2' /> <input type='hidden' class='gform_hidden' name='gform_unique_id' value='' /> <input type='hidden' class='gform_hidden' name='state_2' 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